Board of Tax Appeals - Current Law
RCW 82.03
The Board of Tax Appeals is responsible for adjudicating a variety of tax-related disputes including excise taxes, public utility valuations, exemption decisions at the state level, and property tax appeals stemming from the actions of county boards of equalization. The board is the state's primary administrative tax court linking state and county tax administration with the court system.
Agency Mission
The Board of Tax Appeals resolves appeals of taxpayers and taxing authorities to maintain public confidence in the state tax system.
| Request | 5,700,000 |
|---|---|
| Net change from current biennium | 358,000 Increase |
| Percent change from current biennium | 6.7% Increase |
Operating Budget: Summary
Appropriated Funds
| 2021-23 Appropriations | Appropriated Funds | Expenditures | |||
|---|---|---|---|---|---|
| Amount | Estimated Balance | 2019-21 Actual | 2021-23 Estimated | 2023-25 Proposed | |
| 5,342,000 | General Fund - State | 4,950,208 | 5,342,000 | 5,700,000 | |
| Pension Funding Stabilization Acct - State | 161,941 | ||||
| 5,342,000 | Total Appropriated Funds | 5,112,149 | 5,342,000 | 5,700,000 | |
Non-Appropriated Funds
Operating Budget: Program Summary
| Program Title | Actual | Estimated | Proposed | ||
|---|---|---|---|---|---|
| Actual | Estimated | Estimated | Proposed | Proposed | |
| Annual Total | 2,519,446 | 2,338,922 | 867,381 | 2,845,000 | 2,855,000 |
Operating Budget: Change from Preceding Biennium
| Actual | Estimated | Proposed | |||
|---|---|---|---|---|---|
| Amount | Percent | Amount | Percent | Amount | Percent |
| 1,141,915 | 28.8% | (1,905,846) | (37.3%) | 2,493,697 | 77.8% |
Employment Summary
| Actual | Estimated | Proposed | |||
|---|---|---|---|---|---|
| 2020-21 Actual | 2021-22 Estimated | 2022-23 Estimated | 2023-24 Proposed | 2024-25 Proposed | |
| FTE Staff Years | 14.6 | 14.8 | 15.7 | 16.7 | 16.7 |
